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ITG FAQ #9 Answer-What steps could be taken if the tribe does not have the tribal member's TIN for purposes of tax reporting information?

If a tribe needs a TIN of a tribal member for tax reporting information, the following suggestions may be followed:

  • Ask the tribal member to furnish the TIN by completing a Form W-9, Request for Taxpayer Identification Number and Certification, or
  • If the tribal member refuses to furnish his/her TIN, complete the Form 1099-MISC, Miscellaneous Income, using the latest information the tribe has for name and address and apply backup withholding at the rate of 28%.

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Page Last Reviewed or Updated: 14-Aug-2014